In its 2022 annual report to shareholders, Dreamers Company reported the following consolidated statement of cash flows for the years ended December 31:

	2022	2021
Cash flow from operating activities:
Cash received from customers	P197,942,040	P211,773,952
Cash paid to suppliers and employees	(191,276,791)	(200,474,336)
Interest paid, net	(1,563,990)	(2,098,523)
Income taxes paid	(406,650)	(542,250)
Cash provided by operations	4,694,609	8,658,843
Cash flow from investing activities:
Capital expenditures and acquisitions	(3,003,579)	(1,667,382)
Expenditures for other assets	(43,560)	(137,420)
Cash used in investing activities	(3,047,139)	(1,804,802)
Cash flow from financing activities:
Principal payments of long-term debt and lease agreements	(2,062,485)	(6,370,175)
Addition to long-term debt and lease liability	3,068,378	1,434,847
Purchase of ordinary shares and other capital transactions	(1,605,906)	(908,231)
Payment of dividends	(855,558)	(1,021,968)
Cash provided by (used in) financing activities	(1,455,571)	(6,865,527)
Net increase (decrease) in cash	191,899	(11,486)
Cash at beginning of year	192,615	204,101
Cash at end of year	P384,514	P192,615
Reconciliation of net profit to net cash provided by operations:
Net profit	P1,747,833	P2,382,027
Depreciation and amortization	3,505,504	3,525,087
Deferred income taxes	205,000	344,766
Changes in assets and liabilities, net of acquisitions:
Decrease (increase) in receivables	(2,897,353)	4,120,668
Decrease (increase) in inventories	(355,508)	6,041,490
Increase (decrease) in prepaid expenses	361,648	(94,350)
Increase (decrease) in controlled disbursements	373,394	83,718
Increase (decrease) in accounts payable	1,768,676	(8,164,148)
Increase (decrease) in accrued expenses	(14,585)	417,616
Other, net		1,969
Cash provided by operations	P4,694,609	P8,658,843

Dreamers reported cost of goods sold of P168,114,150 in its financial year 2022 statement of profit or loss Assuming that Dreamer uses accounts payable strictly for inventory purchases and that all such purchases are on credit, and there is no inventory impairment.

6. How much cash did Dreamer pay during the year for inventories to inventory suppliers?

7. How much cash did Dreamer pay during the year for inventories to inventory suppliers?

8. How much is the net purchases?

9. Assuming the decrease in accrued expenses during financial year 2022 included a P14,000 reduction due to interest on debt, compute the interest expense (net) for Dreamer in that year?

10. Assuming the decrease in accrued expenses during financial year 2022 included a P20,000 reduction due to taxes, compute the income tax expense for Dreamer in that year.